please show work so i can study please

Lexington has fixed costs of $383,438. The firm's sales are expected to be $4,423,516 this year if the firm sells 52,277 units. Variable costs amount to 54 percent of sales. What is the breakeven point in units? SET YOUR CALCULATOR TO 4 DECIMAL PLACES AND THEN ROUND OFF THE FINAL ANSWER TO THE NEAREST WHOLE NUMBER. FOR EXAMPLE, IF YOUR ANSWER IS 3000.0822 PLEASE ENTER 3000 ONLY. DO NOT ENTER ANY SYMBOL